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Appeal Dismissed in Limine for Non-Removal of Defects and Delay Without Condonation Application: ITAT Lucknow in Keshav Singh v. CIT
Facts of the Case
The assessee, Keshav Singh, filed an appeal before the ITAT Lucknow Bench for Assessment Year 2018-19 against the appellate order dated 29.04.2022 passed by the Commissioner of Income Tax (Appeals), NF...
Rejection of Registration under Section 12AB Set Aside Where Trust Obtained State Registration and Filed Audit Report Subsequently: Maa Saraswati Shikshan Sansthan vs. CIT (Exemption) (ITAT Jodhpur)
Facts of the
CaseThe assessee, Maa Saraswati Shikshan Sansthan,
filed an application in Form No. 10AB seeking registration under Section 12AB
of the Income-tax Act. The CIT (Exemption), Jaipur rejected the application...
Addition under Section 69B Deleted Where Difference in DVO Valuation Falls Within 10% Tolerance under Section 50C: Kiran Agarwal vs. ITO (ITAT Jodhpur)
Facts of the
CaseThe assessee, Kiran Agarwal, filed her return of
income for Assessment Year 2017-18. During assessment proceedings, the
Assessing Officer made an addition of ₹71,193 under Section 69B by adopting th...
TDS Credit under Section 194Q Cannot Be Denied Due to Form 26AS Mismatch in Case of Kachha Arhatiya: Brijesh Kumar Angi (HUF) vs. ITO (ITAT Jodhpur)
Facts of the
CaseThe assessee, Brijesh Kumar Angi (HUF), carrying on
business as a Kachha Arhatiya under the name M/s Murari Lal Om Prakash at
Padampur, filed his return of income for Assessment Year 2022-23 claiming ...
Cash Sales during Demonetisation Cannot Be Added Without Proper Appellate Adjudication: Matter Remanded for Violation of Natural Justice – Anil Kumar Jain vs. ITO (ITAT Jodhpur)
Facts of the
CaseThe assessee, Anil Kumar Jain, proprietor of M/s
Gehna 58, Bada Bazar, Udaipur, filed his return of income for Assessment Year
2017-18. During assessment proceedings, the Assessing Officer made an add...
Addition under Section 69 Restored for Fresh Verification Where Source Claimed through Rotation of Funds Based on Seized Material: Shri Ummaid Mal Singhvi vs. ACIT (ITAT Jodhpur)
Facts of the CaseThe assessee, Shri Ummaid Mal Singhvi, was subjected to assessment
proceedings for Assessment Year 2008-09 pursuant to search-related proceedings.
The Assessing Officer made an addition of ₹5,66,600 ...
Appeal against Rejection of Section 80G Approval Dismissed as Withdrawn at Assessee’s Request: Shri Bhattarak Yashkirti Digamber Jain Dharmarth Trust vs. CIT(E) (ITAT Jodhpur)
Facts of the CaseThe assessee, Shri Bhattarak Yashkirti Digamber Jain Dharmarth Trust,
Rishabdev, filed an appeal before the Income Tax Appellate Tribunal, Jodhpur
Bench, challenging the order dated 20.03.2024 passed b...
Employees’ PF/ESI Disallowance Upheld Following Supreme Court Ruling in Checkmate Services; Arrear Contribution Issue Restored for Verification: SIS Limited vs. ACIT (ITAT Patna)
Facts of the
CaseThe assessee, SIS Limited, Patna, filed its return
of income for Assessment Year 2018-19 on 28.11.2018 declaring total income of
₹46,25,56,430. The case was selected for scrutiny under CASS and stat...
Addition under Section 69A Deleted Where Source of Bank Time Deposit Explained through NEFT Transfer: Shiya Sharan Roy vs. Assessment Unit (ITAT Patna)
Facts of the
CaseThe assessee, Shiya Sharan Roy, Patna, did not file
a return of income under Section 139 for Assessment Year 2019-20. The case was
selected under the Risk Management Strategy as a non-filer, and proce...
Assessment Quashed for Lack of Jurisdiction as NFAC Order Passed Prior to Effective Notification: Kalawati Enterprises Pvt. Ltd. vs. DCIT / NFAC, Delhi (ITAT Patna)
Facts of the
CaseThe assessee, Kalawati Enterprises Private Limited,
Patna, filed an appeal against the order dated 30.06.2025 passed by the
Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi...